THE CONCEPT OF MANAGEMENT ACCOUNTING BASED ON PRODUCT MOVEMENT AND COST INCREASE IN CONTROLLING SYSTEM

THE CONCEPT OF MANAGEMENT ACCOUNTING BASED ON PRODUCT MOVEMENT AND COST INCREASE IN CONTROLLING SYSTEM

The article describes the main features of the management accounting concept based on the product movement at different stages of the manufacturing process by cost centers. The key element of the concept is the process of calculating “basic” and additional resources, intermediate and final products...

Mô tả đầy đủ

Chi tiết về thư mục
Tác giả chính: TATYANA Karpova
Định dạng: Bài viết
Ngôn ngữ:Russian
Được phát hành: Government of Russian Federation, Financial University 2019-01-01
Loạt:Учёт. Анализ. Аудит
Những chủ đề:
концепция
модель
система учета затрат
управленческий учет
переменные и постоянные затраты
нарастание затрат и процесс производства
калькулирование затрат
промежуточные и готовые продукты
контроллинг
concept
model
cost accounting system
management accounting
variable and fixed costs
increase in costs and manufacturing process
costing
intermediate and final products
controlling
Truy cập trực tuyến:https://accounting.fa.ru/jour/article/view/62

Internet

https://accounting.fa.ru/jour/article/view/62

Những quyển sách tương tự